Circular No. 193/2010/TT-BTC stipulates the regime for collection, payment, management, and use of fees for assessing security conditions; examination fees for issuing security guard vocational certificates; registration fees for issuing certificates of registered stamp models; registration fees for issuing permits to bring fireworks into and out of Vietnam; registration fees for issuing permits to manage firearms, explosives, and support tools.

CIRCULAR

Regulations on the collection, payment, management, and use of fees for assessing security conditions; examination fees for issuing professional security certificates; registration fees for issuing certificates of registered stamp models; registration fees for issuing permits to bring fireworks into and out of Vietnam; registration fees for issuing permits to manage firearms, explosives, and support tools

self; examination fee for issuing a certificate of security business training; registration fee for issuing a certificate of registered stamp model; permit fee for carrying fireworks

entering and exiting Vietnam; permit fee for managing firearms, explosives, and support tools

permission to bring fireworks in and out of Vietnam;

 fees for issuing permits to manage firearms, explosives, and auxiliary tools

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Registration Fees; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to Decree No. 47/CP dated August 12, 1996 of the Government on the management of firearms, explosives, and support tools;

Pursuant to Decree No. 52/2008/NĐ-CP of the Government dated April 22, 2008 on the management of security guard services;

Pursuant to Decree No. 58/2001/NĐ-CP dated August 24, 2001 of the Government on the management and use of seals and Decree No. 31/2009/NĐ-CP dated April 1, 2009 amending and supplementing certain articles of Decree No. 58/2001/NĐ-CP dated August 24, 2001;

Pursuant to Decree No. 36/2009/NĐ-CP dated April 15, 2009 of the Government on the management and use of fireworks;

Pursuant to Decree No. 39/2009/NĐ-CP dated April 23, 2009 of the Government on industrial explosives;

Pursuant to Decree No. 72/2009/NĐ-CP dated September 3, 2009 of the Government on conditions related to security and public order for certain business sectors with specific requirements;

Pursuant to Decree No. 107/2009/NĐ-CP dated November 26, 2009 of the Government on liquefied petroleum gas trading;

Pursuant to Decree No. 109/2009/NĐ-CP dated December 1, 2009 of the Government on signals for vehicles with priority rights;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance guides the fees for assessing security conditions; examination fees for issuing professional security certificates; registration fees for issuing certificates of registered stamp models; registration fees for issuing permits to bring fireworks into and out of Vietnam; registration fees for issuing permits to manage firearms, explosives, and support tools as follows:

Article 1. Scope of Regulation

This Circular provides guidance on the collection, payment, and management and use of fees for assessing security conditions; examination fees for issuing professional security certificates; registration fees for issuing certificates of registered stamp models; registration fees for issuing permits to bring fireworks into and out of Vietnam; registration fees for issuing permits to manage firearms, explosives, and support tools.

Article 2. Subjects Paying Fees and Registration Fees

1. Organizations and individuals who are assessed by authorized police agencies to obtain permits sufficient for security conditions to engage in business activities as prescribed must pay the fee for assessing security conditions; individuals who are examined by authorized state agencies to obtain professional security certificates must pay the examination fee for issuing professional security certificates.

Agencies and organizations that obtain certificates of registered stamp models from authorized police agencies must pay the registration fee for issuing certificates of registered stamp models; those obtaining permits to bring fireworks into and out of Vietnam must pay the registration fee for issuing permits to bring fireworks into and out of Vietnam; those obtaining permits to use, transport, purchase, carry, and repair various types of firearms, explosives, and support tools must pay the registration fee for issuing permits to manage firearms, explosives, and support tools.

Organizations and individuals who obtain permits to manage firearms, explosives, and support tools must pay the registration fee for issuing permits to manage firearms, explosives, and support tools.

2. The following entities are exempt from paying the registration fee for issuing permits to manage firearms, explosives, and support tools:

Organizations and units belonging to the People's Public Security Forces, village-level public security forces, neighborhood watch forces, and mass organizations protecting national security and social order at the commune level that are equipped and use firearms and support tools for combat and maintaining national security and social order;

Organizations and individuals belonging to main force troops, border guards, coast guard, local troops, and self-defense forces;

National security guards and heads of government departments who are permitted by the Prime Minister to carry weapons into and out of Vietnam for self-defense and protection.

Article 3. Collection Rates

The amount of fees for assessing security conditions; examination fees for issuing professional security certificates; registration fees for issuing certificates of registered stamp models; registration fees for issuing permits to bring fireworks into and out of Vietnam; registration fees for issuing permits to manage firearms, explosives, and support tools shall be implemented according to the Fee and Registration Fee Schedule attached to this Circular.

Article 4. Organization of collection, payment, management, and use

1. Police agencies collecting fees and charges shall be responsible for:

a) Publicly posting the rates of fees and charges at the offices where such fees and charges are collected.

b) When collecting money for fees and charges, they must issue a receipt for the person paying the fee or charge, which is issued by the Ministry of Finance (General Department of Taxation). Receipts are received from the local tax authority where the police agency collecting the fees and charges is headquartered and are managed and used according to the regulations of the Ministry of Finance.

c) Opening a temporary account to hold collected fees and charges at the State Treasury where the main office is located; weekly, they must prepare a list and deposit the collected fees and charges into the account opened at the State Treasury and manage them according to the current financial system.

d) Registering, declaring, and paying fees and charges to the local tax authority where the main office of the fee and charge collection agency is located; implementing settlement and finalization of receipts for collected fees and charges and settlement of collected and paid fees and charges with the directly managing agency according to Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws on fees and charges and Circular No. 45/2006/TT-BTC dated May 25, 2006, of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002.

2. Fee and charge collection agencies may retain 90% of the amount of fees and 30% of the amount of charges collected to cover costs for the collection of fees for assessing security and public order conditions, examination fees for issuing vocational security guard certificates, and charges for issuing certificates of eligibility for security and public order; charges for issuing certificates of registered stamp models; charges for permits to bring fireworks into and out of Vietnam; charges for permits to use, transport, purchase, carry, and repair various types of weapons, explosives, and support tools according to the following specific expenses:

a) Payment for individuals directly performing assessments, examinations, and collection of fees and charges: salary, wages, allowances, contributions stipulated based on salary (health insurance, social insurance, and trade union fees), excluding salary costs for officials and civil servants who already receive salaries from the state budget according to prescribed regulations;

b) Direct expenses serving the performance of assessments, examinations, and collection of fees and charges such as stationery, office supplies, communication, electricity, water, travel expenses (travel costs, accommodation rental, lodging) according to current standards and norms;

c) Regular maintenance and major repairs of assets, machinery, and equipment directly serving the performance of assessments, examinations, and collection of fees and charges; depreciation of fixed assets for performing assessments and collecting fees and charges. In cases where fixed assets are used for both state management activities or other production and business activities outside of fee collection activities, these costs can be allocated according to the ratio between the time of using fixed assets for each type of activity and the total time of using fixed assets or allocated according to the ratio between revenue from fee collection activities and total revenue from fee collection and other production and business activities.

d) Purchase of materials, raw materials, and other expenses directly related to the performance of assessments and collection of fees and charges;

đ) Rewards and welfare for staff directly performing assessments, examinations, and collection of fees and charges within the unit according to the principle of an average of up to three months' actual salary if this year's income exceeds last year's, and up to two months' actual salary if this year's income is lower or equal to last year's, after ensuring the expenses specified in points a, b, c, and d of this clause.

Annually, fee and charge collection organizations must prepare a budget for income and expenditure to be submitted to higher-level management agencies, financial agencies, same-level tax agencies, and the State Treasury where the organization has a temporary account for holding fees and charges to control expenditures according to current regulations and guidance in this Circular; annual settlement of income and expenditure according to actual figures must be conducted. After proper settlement, any unspent fees and charges in the year may be carried over to the next year for continued spending according to prescribed regulations.

3. The total amount of fees for assessing security and public order conditions and charges, after deducting the retained portion according to the ratio specified in Clause 2 above, the remaining amount (10% of the fee, 70% of the charge) must be deposited into the state budget according to the corresponding chapter, category, section, item, and sub-item of the current State Budget Manual.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect 45 days from the date of signature. This Circular replaces Decision No. 19/2001/QĐ-BTC dated March 28, 2001, of the Minister of Finance on the issuance of the level of charges for permits to use, transport, purchase, and repair various types of weapons, explosives, and support tools; Circular No. 78/2002/TT-BTC dated September 11, 2002, of the Ministry of Finance regulating the collection, payment, and management and use of charges for certificates of eligibility for security and public order to operate security services and charges for certificates of registered stamp models, and Circular No. 124/2003/TT-BTC dated December 18, 2003, of the Ministry of Finance regulating the collection, payment, and management and use of fees for assessing conditional commercial operations in the field of security.

2. Fees for assessing security and public order conditions for business sectors subject to security and public order conditions as prescribed by the Government shall be implemented according to the guidance in this Circular.

3. Other contents related to the collection, payment, management, use, and public disclosure of fee and charge systems are implemented according to the guidance in Circular No. 60/2007/TT-BTC dated June 14, 2007, of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, of the Government detailing the implementation of certain provisions of the Law on Tax Administration and Circular No. 157/2009/TT-BTC dated August 6, 2009, of the Ministry of Finance amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007.

4. During the implementation process, if there are difficulties, agencies and organizations are requested to promptly report to the Ministry of Finance for research and resolution./.